Show $A \subseteq \mathbb{R}$ is a Lebesgue Measurable set $\iff$ there exists $F_\sigma$ set $F \subseteq \mathbb{R}$ contained in $A$ and $G_\delta$ set $G \subseteq \mathbb{R}$ containing $A$ s.t. $m(G \setminus A) = m(A \setminus F) = 0$
Note: Up to now, I have proven inner and outer regularity of $m$. Definitions below:
Inner Regular: If $A$ is Lebesgue Measurable, then $m(A)=sup\{m(K) | K$ is an closed set contained in $A \}$
Outer Regular: If $A$ is Lebesgue Measurable, then $m(A)=inf\{m(U) | U$ is an open set containing $A \}$
Different authors define Lebesgue measurability differently. One common definition is that $A \subset \mathbb R$ is measurable if and only if for every $\epsilon > 0$ there exists an open set $G \supset A$ satisfying $m^*(G \setminus A) < \epsilon$ where $m^*$ is the Lebesgue outer measure. A simple consequence of this definition is that any set $E$ with $m^*(E) = 0$ is measurable.
Suppose $A$ is measurable. For every $k \ge 1$ there exists $G_k \supset A$ so that $m^*(G_k \setminus A) < \frac 1k$. Define $G = \cap G_k$. Then $G$ is a $G_\delta$ set, $G \subset G_k$ for all $k$ and $$m^*(G \setminus A) \le m^*(G_k \setminus A) < \frac 1k$$ for all $k$, forcing $m^*(G \setminus A) = 0$.
Likewise, $A$ measurable implies $\mathbb R \setminus A$ measurable, so by the above reasoning there exists a $G_\delta$ set $H \supset \mathbb R \setminus A$ with $m^*(H \setminus (\mathbb R \setminus A)) = 0$. If you let $F = \mathbb R \setminus H$ you find that $F$ is an $F_\sigma$ set, $F \subset A$, and $$m^*(A \setminus F) = m^*(H \setminus (\mathbb R \setminus A)) = 0.$$